AUDIT INTERNAL PADA BISNIS KEUANGAN YANG BERBASIS SYARIAH DALAM PENCAPAIAN SHARI’A COMPLIANCE
Abstract: Shari’a compliance
is important element and basic for financial business which based on sharia.
The growth of multidiversity of financial business which based on sharia inIndonesia
should be blessed. First, the character
of sharia element which is applied as the basic of business is very universal
to the benefit of humankind. It means
that the element is fair to any kind of religion of every individual who deals
with business. Second, Indonesian potential as the biggest moslem country in
the world. Lastly, an awareness of conventional economic system failure
creating crises since 1923, 1930, 1940, 1970, 1980, 1990, 1997, and even until
today.
Above all, Allah proclaims to conduct business based on sharia clearly
stated on Al-Qur’an in surah Al-Jaatsiyah 45:18. Taking the reference on that,
it is very clear that in financial business based on sharia should garranty
that the products sold or offered are not againts Al Qur’an and Sunnah. That
noble assignment is on the responsibility of Board of Sharia Supervisory (Dewan
Pengawas Syariah) whose works based on the principle of conventional audit side
by side with audit based on sharia as it is instructed by National Board of
Sharia (Dewan Syariah Nasional).
Keywords: Internal audit,
shari’a compliance, financial shari’a business, Board of Sharia
Supervisory, National Board of Sharia
Penulis: Sri Iswati
Kode Jurnal: jpmanajemendd070066
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